Non-delivery of goods transported using TIR Carnet as well as failure of the Association of International Automobile Carriers to perform proper obligations to pay customs duties at the request of customs authorities continue to cause damage to the federal budget, despite the efforts made by the FCS of the Russian Federation to address the issue of debt collection.

As previously reported, as of June 1, 2013, the amount of debts incurred in connection with violation of the TIR procedure exceeds 20 billion rubles and makes up 41% of the total debt of the participants of foreign economic activity to the customs authorities.

The tendency for increases in the debt has persisted in recent years: in 2010 it amounted to 7.3 million rubles, in 2011 - 13.6 million rubles, in 2012 - 16.6 million rubles, for five months of 2013 – 10.1 million rubles.

The Federal Customs Service had to change the application of TIR Carnets within the territory of the Russian Federation from August 14, 2013.

In practice, this means that from August 14, measures to ensure compliance with customs transit, provided for in paragraph 1 of Article 217 of the Customs Code of the Customs Union will apply to each shipment of goods to/through Russia.

The said measures include customs escort, securing payment of customs duties and taxes and routing. Taking a decision on the customs escort falls within the exclusive competence of the customs authorities, and the routing for transportation of goods can only be used in addition to other measures to ensure compliance with customs transit in the cases determined on the basis of the risk management system.

Securing payment of customs duties and taxes may be provided by any of the methods provided for by the customs legislation of the Customs Union - in cash (money), by bank guarantee, surety or property mortgage.

The right to choose means of securing is granted to the applicant of the customs procedure of customs transit. In addition to the applicant, security during transit of goods may be provided by any other person subject to that person has the right to possess, use or dispose of the goods transported.

Thus, the importer may also provide security for the carrier, allowing for the fact that security can be submitted to customs office at the point of departure, as well as to the customs office at the point of destination.

The procedure for providing and taking security is defined in Articles 140, 141, 145 and 146 of the Federal Law No. 311-FZ “On Customs Regulation in the Russian Federation” of November 27, 2010.

Security can be provided in advance, even before the importation of goods that will prevent the downtime of vehicles at checkpoints because of execution of security during the opening of the transit procedure.

Surety

When choosing a surety as a way of ensuring, one should consider that it is possible to execute surety under customs transit in several ways.

Surety can be obtained from the organization, which concluded surety contract for the obligations of several persons with the FCS of the Russian Federation. Currently, there are several organizations which concluded such contracts, including OOO “Insurance Company “ARSENAL” and OOO “Adal”. In addition, these organizations have provided their obligations under the surety contract by submitting bank guarantees to the FCS of the Russian Federation, thus they can grant surety within the amounts of bank guarantees.

The surety is executed by the customs authorities by placing the goods under the customs procedure of customs transit, in this case, surety may take the form of a paper document or as an electronic document drawn with the use of electronic signatures.

When executing the surety in the form of a paper document, the carrier shall submit an addition to the surety contract together with the transit declaration to the customs authority.

When executing the surety with the use of information technologies, it is sufficient to indicate the information about the registration number of addition to the surety contract in the electronic copy of the transit declaration. This registration number shall be reported to the carrier by the guarantor.

Executing surety certificates at checkpoints in these cases is not required.

The procedure for executing the surety is defined by orders No. 917 of July 25, 2008 and No. 245 of February 10, 2012 by the FCS of the Russian Federation.

The surety can also be executed directly at the customs office by signing a surety contract. To do this, the person who has the intention to become a guarantor, shall send a cover letter with a draft contract to the customs office at the point of departure or at the point of destination.

The surety contract can be concluded if the guarantor secures obligations assumed under the surety contract by providing the customs authority with bank guarantees. The surety contract is concluded by the customs authority upon the commitment of the person’s (the carrier’s) obligations. In case of conclusion of the surety contract, the customs pay-in slip is issued, on the basis of which the surety certificate, that is subsequently submitted to the customs office at the point of departure, is executed.

Cash collateral

When choosing the cash collateral as a way of security, one should consider that the cash collateral shall be paid cashless into account of the Federal Treasury. The Federal Treasury account details can be obtained at the customs post, where acceptance of surety will be executed or in the department of customs duties.

The fact of acceptance of cash collateral is documented by the customs offices and departments of customs duties and at the point of departure or at the point of destination.

On the basis of the payment document on making cash collateral, the customs authority issues the customs receipt, on the basis of which a surety certificate, that is subsequently submitted to the customs office at the point of departure, is executed

Customs receipt is issued subject to the availability of funds on the account of the Federal Treasury. The funds are usually paid into the account of the Federal Treasury within one business day from the date of transfer of such funds by the credit institutions when details are filled in correctly.

After delivery of goods cash collateral can be used for payment of customs duties and taxes in respect of the same goods.

Bank guarantee

If you choose a bank guarantee as a way of securing, there is a wide choice of guarantors - more than 200 banks and insurance companies, whose bank guarantees are accepted by the customs authorities.

The registry of guarantors before the customs authorities can be found on the official website of the FCS of the Russian federation in the Internet www.customs.ru in the section “Information for the participants of foreign economic activity”, “Databases”.

The bank guarantee shall be submitted to the customs office together with a cover letter and the documents proving the authority of the persons who signed the bank guarantee. If such documents were submitted earlier, it is not required to resubmit.

In case of acceptance of the guarantee, the customs office issues the customs receipt, on the basis of which a guarantee certificate, which is subsequently submitted to the customs office at the point of departure, is issued.

In order to promptly accept bank guarantees, their templates, which are listed in the annex to the letter of the FCS of the Russian Federation No. 01-11/109 January 12, 2011, were designed.

Pledge of property

In order to execute a contract of pledge of property, it is necessary to contact the customs office at the point of departure or at the point of destination.

The reality is that, as a rule, security in the form of a pledge of property is not used during customs transit of goods.

Preliminary declaration

In addition, the customs duties and taxes paid during the preliminary customs declaration of goods as security during transit, provided that it will be the transit of the goods declared. To do this, it is necessary to execute a written request. The amounts of customs duties and taxes are used as the amounts of security by means of the security certificate, which is subsequently submitted to the customs office at the point of departure.

It is necessary to take into account that the amounts of customs duties paid under the preliminary declaration may be insufficient for the payment of customs duties and taxes during customs transit of goods. This is due to the fact that during customs transit the security amount is determined without regard to benefits and privileges that are stated in the preliminary declaration. In this situation it is recommended to pay the deficient amount and execute another security certificate for it.

The appropriate procedure is described in detail in order No. 1179 of June 15, 2012 by the FCS of the Russian Federation.

In case of submission of a general security to the customs office (when using surety, cash collateral and bank guarantee) several security certificates for a total amount of the received general security.

Customs carriers

The participants of foreign economic activity can also make use of the customs carriers’ services. In this case, securing payment of customs duties and taxes during customs transit of goods is not required.

Thus, the current legislation defined a wide range of ways of securing, which make it possible to avoid delays during the opening of the customs procedure of transit of goods at the automobile border-crossing points across the state border of the Russian Federation.